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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Manajemen Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Ahmad Shodikin, Ahmad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH CURRENT RATIO (CR), CASH RATIO, DEBT TO EQUITY RATIO (DER), DAN RETURN ON INVESTMENT (ROI)TERHADAP DIVIDEND PER SHARE (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERCATAT DI BEI) Shodikin, Ahmad
Manajemen Bisnis Vol 4, No 1 (2014): April
Publisher : Department of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.566 KB) | DOI: 10.22219/jmb.v4i1.5246

Abstract

The study aims to examine the effect of Current Ratio (CR), Cash Ratio, Debt to Equity Ratio (DER), Return on Investment (ROI) on Dividend Per Share (Study at Property and Real Estate Company listed in BEI). Multiple regression analysis used to analyze data. Secondary data was taken from 68 respondents in the BEI (Indonesian Capital Market Directory, KSEI, and www.idx.co.id) and the oobservation period from 2009 to 2012. The result indicated that current ratio, cash ratio, debt to equity ratio, and return on investment have simultaneously efect on dividend per share. Partially, Current Ratio, Cash Ratio, Return on Investment have a negative effect on Dividend Per Share. While Debt to Equity Ratio has no effect to Dividend Per Share. Return on Investment has a dominant effect on Dividend Per Share. Keywords: Current Ratio (CR), Cash Ratio, Debt to Equity Ratio (DER), Return On Investment (ROI), Dividend Per Share (DPS)
PENGARUH PRESSURE, OPPORTUNITY DAN RATIONALIZATION TERHADAP ACCOUNTING FRAUD Shodikin, Ahmad; Utomo, Rochmad Bayu
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4046

Abstract

Adanya indikasi kecurangan pada laporan keuangan BUMN yang terdaftar di BEI pada kurun waktu 5 tahun lalu. Maka, penelitian ini dilakukan untuk meneliti pengaruh pressure, opportunity dan rationalization terhadap accounting fraud pada perusahaan BUMN yang terdaftar di BEI. Sampel yang digunakan dalam penelitian ini adalah perusahaan BUMN yang terdaftar di BEI periode 2020-2022. Metode yang digunakan dalam pengambilan sampel dengan metode purposive sampling dan diperoleh jumlah sampel 23 kasus pada 17 perusahaan. Sedangkan metode analisis data menggunakan metode analis regresi linear berganda. Hasil penelitian menunjukkan 1) pressure berpengaruh positif terhadap accounting fraud, 2) opportunity tidak berpengaruh signifikan terhadap accounting fraud, 3) rationalization tidak berpengaruh signifikan terhadap accounting fraud. Penelitian ini membantu perusahaan mengembangkan kebijakan dengan mengurangi tekanan, meningkatkan pengawasan internal dan memperkuat kontrol keuangan, dan kesadaran etika
IMPLEMENTASI PROGRAM UNGGULAN KELAS DIGITAL PEMBELAJARAN AKIDAH AKHLAK KELAS X DI MADRASAH ALIYAH NEGERI 1 OKU TIMUR Samsul Muarip, As'ad; Shodikin, Ahmad; Hasan, Sholeh
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45384

Abstract

This study is motivated by the importance of digital-based learning innovation in improving the quality of Akidah Akhlak learning in madrasahs. The implementation of the Digital Class Featured Program is an effort to integrate technology with Islamic values to support the achievement of cognitive, affective, and psychomotor learning objectives. However, its implementation still faces several challenges, including limited teacher competence, suboptimal digital-based lesson planning, and incomplete evaluation processes. This study aims to analyze the implementation of the Digital Class Featured Program in teaching Akidah Akhlak to tenth-grade students at Madrasah Aliyah Negeri 1 OKU Timur. This research employs a qualitative approach with a field research design. The subjects include teachers and students, while data collection techniques consist of observation, interviews, and documentation. Data analysis involves data reduction, data display, and conclusion drawing, with validity ensured through source and technique triangulation. The findings indicate that the implementation has been carried out fairly well through planning, implementation, and evaluation stages. The learning process is interactive, utilizing digital media such as learning videos, quiz applications, and learning management systems, which enhance student engagement and understanding. However, the evaluation has not fully covered affective and psychomotor aspects optimally.
ANALISIS VALIDITAS JAWABAN ARTIFICAL INTELLIGENCE (AI) GEMINI PADA MATERI PAI BAB WUDHU SEBAGAI BAHAN AJAR: STUDI KOMPERATIF DENGAN KITAB FATHUL QARIB Rimayasari, Devi; Shodikin, Ahmad; Hasan, Sholeh
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45431

Abstract

This study is motivated by the rapid development of Artificial Intelligence (AI) in education, particularly its use as a learning resource in Islamic Religious Education (PAI). One of the widely used AI technologies is Gemini, which provides instant answers to various questions. However, concerns arise regarding the validity and accuracy of its responses when compared to authoritative Islamic sources. Therefore, this research aims to analyze the validity of Gemini AI’s answers on the topic of wudhu in PAI by comparing them with the classical fiqh book Fathul Qarib. This study employs a qualitative approach with a library research method. Data were collected through structured prompting techniques to obtain AI-generated responses related to wudhu, which were then analyzed using content analysis and comparative descriptive methods. The findings reveal that most of Gemini AI’s answers are highly consistent with the explanations found in Fathul Qarib, particularly in terms of the fundamental aspects of wudhu such as its pillars, conditions, and nullifiers. Nevertheless, some responses tend to provide broader explanations by incorporating additional perspectives beyond the scope of the book. Overall, Gemini AI demonstrates a high level of validity and can be considered a supportive learning resource in PAI, although verification with authoritative fiqh references remains necessary to avoid misconceptions in religious understanding.
Co-Authors Hasan, Sholeh Rimayasari, Devi Rochmad Bayu Utomo Samsul Muarip, As'ad